HN电网公司内部控制体系改进研究

发布时间：2018-05-25 19:54

本文选题：电网公司 + 内部控制　；参考：《长沙理工大学》2014年硕士论文

【摘要】：随着国资委、财政部对中央企业加强全面风险管理与内控制度工作的要求,以及国家电网公司“三集五大”体系建设的全面推进,公司面临着组织架构变革,管理方式创新,业务流程优化的新形势,国网已经明确提出从2012年10月到2014年5月,用两年时间来进一步全面推进和完善内部控制体系的建设,用以建立一个集中统一、责权明晰、高度协同的组织架构和规范、高效、顺畅的运行机制。本文对内部控制的有关理论和内涵进行了系统阐述,从内部控制的理论基础,作用和要素介绍了内部控制的基础理论。在此基础上,文章以HN网公司内部控制为研究对象进行了相关的研究。首先就内部控制发展现状和已取得的成果做出阐述,肯定了其对内部控制建设的积极响应和推动,与此同时,以内部控制的控制环境、风险评估、控制活动、信息与沟通以及监督这五要素为切入点,对内部控制中存在的突出问题和薄弱环节及其成因进行了综合性的论述和分析。提出了HN电网公司内部控制体系持续优化方案的目标：建立以战略为目标、风险为导向、流程为载体、系统为支撑、制度为保障、评价为手段,具有组织架构扁平化、业务流程标准化、内控责任岗位化、控制手段信息化、监督评价常态化“五化”特征的内部控制体系。最后从内部控制的五要素出发,提出了HN电网公司内部控制体系改进方案的思路和内容,即根据现有工作成果,进一步梳理内部控制管理现状,健全完善内部控制体系,推进内部控制体系由条块化管理向体系化管理转变,并以公司的经营类和管控类业务建设为重点和突破点,完善企业内部控制环境支撑,加强风险评估管理,设计有效系统的内控流程,加快内部管控的信息化落地,强化内部监督和自我评价,逐步建立健全覆盖公司全业务、全流程的内部控制体系。
[Abstract]:With the requirements of the SASAC, the Ministry of Finance for the central enterprises to strengthen the overall risk management and internal control system, and the overall promotion of the "three sets and five major" system construction of the State Grid Company, the company is faced with organizational structure changes and management innovation. In the new situation of business process optimization, China Network has clearly proposed that from October 2012 to May 2014, it will take two years to further promote and improve the construction of the internal control system, so as to establish a centralized and unified system with clear responsibilities and powers. Highly coordinated organizational structure and specification, efficient and smooth operation mechanism. In this paper, the theory and connotation of internal control are systematically expounded, and the basic theory of internal control is introduced from the theoretical basis, function and elements of internal control. On this basis, this paper takes HN network company internal control as the research object to carry on the related research. First of all, the development status and achievements of internal control are expounded, and its positive response and promotion to the construction of internal control are confirmed. At the same time, the control environment, risk assessment, control activities of internal control are used. This paper discusses and analyzes the outstanding problems and weak links in internal control and their causes. The aim of the continuous optimization scheme of HN power network company's internal control system is put forward: establishing a flat organizational structure with strategic goal, risk oriented, process as carrier, system as support, system as guarantee, evaluation as means, etc. Standardization of business process, post of internal control responsibility, informationization of control means, supervision and evaluation of the internal control system of the "five" characteristics of normalization. Finally, starting from the five elements of internal control, the paper puts forward the ideas and contents of improving the internal control system of HN Power Grid Company, that is, according to the existing work results, further combing the present situation of internal control management, perfecting the internal control system, To promote the transformation of internal control system from strip management to systematized management, and to improve the support of internal control environment and strengthen risk assessment management by focusing on the construction of management and management services of the company. Design the effective system internal control process, accelerate the information landing of the internal control, strengthen the internal supervision and self-evaluation, and gradually establish and perfect the internal control system covering the whole business and the whole process of the company.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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